{"id":2716,"date":"2021-05-11T22:55:00","date_gmt":"2021-05-11T22:55:00","guid":{"rendered":"https:\/\/podpora.nuggetsw.cz\/?post_type=lsvr_kba&#038;p=2716"},"modified":"2026-04-30T11:41:56","modified_gmt":"2026-04-30T11:41:56","slug":"zadavani-ucnu","status":"publish","type":"lsvr_kba","link":"https:\/\/podpora.nuggetsw.cz\/index.php\/knowledge-base\/zadavani-ucnu\/","title":{"rendered":"Zam\u011bstnanec u\u010de\u0148: U\u010dni &#8211; zad\u00e1v\u00e1n\u00ed u\u010d\u0148\u016f"},"content":{"rendered":"\n<h2 class=\"wp-block-heading has-text-align-center\">V\u0161eobecn\u011b k u\u010d\u0148\u016fm<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Minim\u00e1ln\u00ed v\u00fd\u0161e m\u011bs\u00ed\u010dn\u00ed odm\u011bny pro stanovenou t\u00fddenn\u00ed pracovn\u00ed dobu 40 hodin je 30% minim\u00e1ln\u00ed mzdy.<\/li>\n\n\n\n<li>Odm\u011bna u\u010dn\u011b je osvobozena od dan\u011b i od zdravotn\u00edho poji\u0161t\u011bn\u00ed. <\/li>\n\n\n\n<li>Produktivn\u00ed \u010dinnost a odm\u011bna za ni nezakl\u00e1d\u00e1 pracovn\u00ed pom\u011br a poskytnut\u00ed odm\u011bny nen\u00ed podm\u00edn\u011bno smlouvu se \u017e\u00e1kem ani n\u00e1stupem do pracovn\u00edho pom\u011bru k&nbsp;firm\u011b. Jedinou podm\u00ednkou je smlouva mezi \u0161kolou a firmou.<\/li>\n\n\n\n<li>Vazba na \u00fa\u010detnictv\u00ed: doporu\u010duje se \u00fa\u010dtovat na podrozvahov\u00fdch \u00fa\u010dtech, aby se daly vy\u010d\u00edslit n\u00e1klady na \u017e\u00e1ka.<\/li>\n\n\n\n<li>Odpov\u011bdnost za \u0161kodu: odpov\u011bdnost jde za firmou, nikoliv \u0161kolou. Proto by firma na to m\u011bla myslet a doplnit pojistku o roz\u0161\u00ed\u0159en\u00ed na \u017e\u00e1ky.<\/li>\n\n\n\n<li>Nezahrnuje se do eviden\u010dn\u00edho po\u010dtu zam\u011bstnanc\u016f.<\/li>\n\n\n\n<li>P\u0159es pr\u00e1zdniny mus\u00ed doj\u00edt k&nbsp;podeps\u00e1n\u00ed smlouvy DPP \u010di DP\u010c, proto\u017ee v letn\u00edch m\u011bs\u00edc\u00edch nejde uplatnit smlouvu se \u0161kolou. V p\u0159\u00edpad\u011b, \u017ee budete otev\u00edrat dohodu, otev\u0159ete jako druh\u00fd pracovn\u00ed pom\u011br.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>U\u010dni a vstup do JMHZ<\/strong><\/h2>\n\n\n\n<p>P\u0159\u00edjmy \u017e\u00e1k\u016f a student\u016f z praktick\u00e9ho v\u00fdcviku \u2013 odm\u011b\u0148ov\u00e1n\u00ed student\u016f na praxi (\u00a7 6 odst. 9 p\u00edsm. k) z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f) se od 1. 4. 2026 v r\u00e1mci JMHZ neregistruj\u00ed (neeviduj\u00ed). Nezas\u00edl\u00e1 se REGZEC ani JMHZ.<\/p>\n\n\n\n<p>V p\u0159\u00edpad\u011b, \u017ee je v\u0161ak studentovi poskytnut p\u0159\u00edjem, kter\u00fd je zdaniteln\u00fdm p\u0159\u00edjmem ze z\u00e1visl\u00e9 \u010dinnosti plynouc\u00edm v souvislosti s budouc\u00edm v\u00fdkonem z\u00e1visl\u00e9 \u010dinnosti, pova\u017euje se z pohledu z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f za zam\u011bstnance. Pro \u00fa\u010dely JMHZ mus\u00ed b\u00fdt takov\u00e1 osoba evidov\u00e1na (registrov\u00e1na) jako zam\u011bstnanec.<\/p>\n\n\n\n<p>Nov\u011b se na \u010cSSZ eviduje nestandardn\u011b pod k\u00f3dem druhu \u010dinnosti \u201e13 \u2013 osoby s p\u0159\u00edjmem ze z\u00e1visl\u00e9 \u010dinnosti vypl\u00e1cen\u00e9 pl\u00e1tcem, u kter\u00e9ho nen\u00ed z\u00e1visl\u00e1 \u010dinnost vykon\u00e1v\u00e1na\u201c.<\/p>\n\n\n\n<p>Pokud chcete takov\u00e9ho u\u010dn\u011b p\u0159ihl\u00e1sit na \u010cSSZ, ve funkci Pers 4-2-2 \u201eP\u0159ehled k\u00f3d\u016f pro SP\u201c zadejte do \u00fadaje L0010 \u201ePracovn\u00ed pom\u011br pro soci\u00e1ln\u00ed poji\u0161\u0165ovnu\u201c hodnotu 13. N\u00e1sledn\u011b se v\u00e1m zobraz\u00ed ve funkci Pers 4-2-1.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Nastaven\u00ed u\u010dn\u011b v programu Nugget<\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Karta zam\u011bstnance<\/h3>\n\n\n\n<p>Ve funkci<strong> Mzdy 2-1-1 &#8222;Dopln\u011bn\u00ed nebo oprava v\u011bty<\/strong>&#8220; vypl\u0148te n\u00e1sleduj\u00edc\u00ed \u00fadaje:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Na z\u00e1lo\u017ece &#8222;Z\u00e1kladn\u00ed \u00fadaje&#8220;: \u00fadaj <strong>L3204 &#8222;Kategorie&#8220;<\/strong> \u2013 20 &#8222;u\u010de\u0148&#8220; a\u017e 24 &#8222;u\u010dni v xx. roce u\u010den\u00ed&#8220;<\/li>\n\n\n\n<li>Na z\u00e1lo\u017ece &#8222;Z\u00e1kladn\u00ed plat \/ tarif&#8220;: \u00fadaj <strong>L4016<\/strong> <strong>hodinovou mzdu<\/strong><\/li>\n\n\n\n<li>Na z\u00e1lo\u017ece &#8222;Mzdov\u00e9 \u00fadaje &#8211; ostatn\u00ed&#8220;:\n<ol class=\"wp-block-list\">\n<li>\u00fadaj <strong>L4026 &#8222;% odm\u011bny u\u010d\u0148\u016f<\/strong>&#8220; &#8211; nastavte procenta pro odm\u011bnu\n<ul class=\"wp-block-list\">\n<li>Nastaven\u00ed procent m\u00e1 vliv na v\u00fd\u0161i mzdov\u00e9 slo\u017eky 5111 &#8222;Odm\u011bna u\u010d\u0148\u016f za produktivn\u00ed pr\u00e1ci&#8220; <\/li>\n\n\n\n<li>V p\u0159\u00edpad\u011b, \u017ee vypl\u00e1c\u00edte celou \u010d\u00e1stku, zadejte 100 %.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>vypn\u011bte <\/strong>\u00fadaj <strong>L4113 &#8222;Generov\u00e1n\u00ed \u010dasov\u00e9ho fondu&#8220;<\/strong> pro generov\u00e1n\u00ed \u010dasov\u00e9ho fondu, pokud jste zvykl\u00ed generovat \u010dasov\u00fd fond hromadn\u011b (pomoc\u00ed funkce mzdy 2-3-4)<\/li>\n\n\n\n<li><strong>vypn\u011bte <\/strong>\u00fadaj <strong>L4117 &#8222;Dopo\u010det ZP do min. vym\u011b\u0159ovac\u00ed z\u00e1kladny<\/strong>&#8220; &#8211; souvis\u00ed s bodem 4 (\u00fadaj L3240) a kombinace pracovn\u00edch pom\u011br\u016f (nap\u0159. zav\u0159en\u00fd PP = 0 = DPP, otev\u0159en\u00fd PP = 1 = u\u010de\u0148). <\/li>\n<\/ol>\n<\/li>\n\n\n\n<li>Na z\u00e1lo\u017ece &#8222;Dan\u011bn\u00ed&#8220; ozna\u010dte \u00fadaj <strong>L3240 &#8222;\u017d\u00e1ci a studenti&#8220; hodnotu \u010d. 2<\/strong> = <strong>&#8222;Zam\u011bstnanec je \u017e\u00e1k nebo student neuplat\u0148uj\u00edc\u00ed da\u0148ov\u00fd odpo\u010det&#8220;<\/strong>. A to zejm\u00e9na, pokud m\u00e1te kombinaci pracovn\u00edch pom\u011br\u016f. <\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">\u010c\u00edseln\u00edk mzdov\u00fdch slo\u017eek<\/h3>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Ve funkci<strong> Mzdy 2-4-1 &#8222;Mzdov\u00e9 slo\u017eky &#8211; u\u017eivatelsk\u00e9 n\u00e1zvy&#8220;<\/strong> otev\u0159ete mzdov\u00e9 slo\u017eky: 112\/1112, 5111 a 7696 a upravte n\u00e1zvy t\u011bchto slo\u017eek:<\/li>\n\n\n\n<li>Ve funkci<strong> Mzdy 2-4-2 &#8222;Mzdov\u00e9 slo\u017eky &#8211; atributy&#8220;<\/strong> nakontujte strany MD a D.\n<ul class=\"wp-block-list\">\n<li> doporu\u010duje se kontovat pouze mzdov\u00e1 slo\u017eka 5111<\/li>\n\n\n\n<li>u mzdov\u00e9 slo\u017eky 1112 m\u016f\u017eete zru\u0161it vstup do hrub\u00e9 mzdy pr\u00e1v\u011b v t\u00e9to funkci vypnut\u00edm (zru\u0161\u00edte zakliknut\u00ed) p\u0159\u00edslu\u0161n\u00e9ho \u00fadaje, <strong><em>z\u00e1sadn\u011b v\u0161ak nem\u011b\u0148te zapo\u010ditatelnost u slo\u017eky 1112 pro SP a ZP &#8211; po vypnut\u00ed to nepo\u010d\u00edt\u00e1 korektn\u011b<\/em><\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p><a rel=\"noreferrer noopener\" href=\"\/?p=609\" target=\"_blank\">Nastaven\u00ed mzdov\u00fdch slo\u017eek<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Zad\u00e1n\u00ed do \u010dasov\u00e9ho fondu<\/h3>\n\n\n\n<p>Ve funkci <strong>Mzdy 2-3-1 &#8222;Dopln\u011bn\u00ed nebo oprava v\u011bty<\/strong>&#8220; zap\u00ed\u0161ete do \u0159\u00e1dku \u010dasov\u00e9ho fondu zam\u011bstnance pouze mzdovou slo\u017eku<strong> 112 a p\u0159\u00edslu\u0161n\u00fd po\u010det hodin a dn\u016f<\/strong>.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"787\" height=\"52\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-58.png\" alt=\"\" class=\"wp-image-10609\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-58.png 787w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-58-300x20.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-58-768x51.png 768w\" sizes=\"auto, (max-width: 787px) 100vw, 787px\" \/><\/figure><\/div>\n\n\n<p>Program vypo\u010dte do v\u00fdplatn\u00ed p\u00e1sky hodinovou mzdu pod MS 1112 a z\u00e1rove\u0148 <strong>odm\u011bnu pod MS 5111<\/strong> podle ur\u010den\u00e9ho % odm\u011bny v \u00fadaji L4026. Sou\u010dasn\u011b se <strong>vytvo\u0159\u00ed MS 7696 &#8222;Sr\u00e1\u017eky mezd u\u010d\u0148\u016f za produktivn\u00ed pr\u00e1ci<\/strong>&#8220; se z\u00e1pornou hodnotou z\u00e1kladn\u00ed mzdy (1112).<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Vzorov\u00e9 zad\u00e1n\u00ed u\u010dn\u011b: 100 % odm\u011bny<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Karta zam\u011bstnance:<\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"612\" height=\"581\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-57.png\" alt=\"\" class=\"wp-image-10608\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-57.png 612w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-57-300x285.png 300w\" sizes=\"auto, (max-width: 612px) 100vw, 612px\" \/><\/figure><\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"884\" height=\"238\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-56.png\" alt=\"\" class=\"wp-image-10607\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-56.png 884w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-56-300x81.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-56-768x207.png 768w\" sizes=\"auto, (max-width: 884px) 100vw, 884px\" \/><\/figure><\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"869\" height=\"388\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-55.png\" alt=\"\" class=\"wp-image-10606\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-55.png 869w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-55-300x134.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-55-768x343.png 768w\" sizes=\"auto, (max-width: 869px) 100vw, 869px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading has-text-align-left\">\u010casov\u00fd fond:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Odm\u011bna u\u010dn\u011b dle zad\u00e1n\u00ed v L4026 = 100 %<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"889\" height=\"389\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-66.png\" alt=\"\" class=\"wp-image-10619\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-66.png 889w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-66-300x131.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-66-768x336.png 768w\" sizes=\"auto, (max-width: 889px) 100vw, 889px\" \/><\/figure><\/div>\n\n\n<ul class=\"wp-block-list\">\n<li>Odm\u011bna u\u010dn\u011b a m\u011bs\u00ed\u010dn\u00ed odm\u011bna:<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"884\" height=\"403\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-67.png\" alt=\"\" class=\"wp-image-10620\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-67.png 884w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-67-300x137.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-67-768x350.png 768w\" sizes=\"auto, (max-width: 884px) 100vw, 884px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Vzorov\u00e9 zad\u00e1n\u00ed u\u010dn\u011b: 50 % odm\u011bny<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Karta zam\u011bstnance<\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"390\" height=\"198\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-64.png\" alt=\"\" class=\"wp-image-10615\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-64.png 390w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-64-300x152.png 300w\" sizes=\"auto, (max-width: 390px) 100vw, 390px\" \/><\/figure><\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"880\" height=\"220\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-61.png\" alt=\"\" class=\"wp-image-10612\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-61.png 880w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-61-300x75.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-61-768x192.png 768w\" sizes=\"auto, (max-width: 880px) 100vw, 880px\" \/><\/figure><\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"872\" height=\"388\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-62.png\" alt=\"\" class=\"wp-image-10613\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-62.png 872w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-62-300x133.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-62-768x342.png 768w\" sizes=\"auto, (max-width: 872px) 100vw, 872px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\">\u010casov\u00fd fond<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pouze odm\u011bna u\u010dn\u011b &#8211; dle zad\u00e1n\u00ed v L4026 = 50 %<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"966\" height=\"383\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-63.png\" alt=\"\" class=\"wp-image-10614\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-63.png 966w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-63-300x119.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-63-768x304.png 768w\" sizes=\"auto, (max-width: 966px) 100vw, 966px\" \/><\/figure><\/div>\n\n\n<ul class=\"wp-block-list\">\n<li>Odm\u011bna u\u010dn\u011b a Stipendium:<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"972\" height=\"430\" src=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-65.png\" alt=\"\" class=\"wp-image-10616\" srcset=\"https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-65.png 972w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-65-300x133.png 300w, https:\/\/podpora.nuggetsw.cz\/wp-content\/uploads\/2025\/10\/image-65-768x340.png 768w\" sizes=\"auto, (max-width: 972px) 100vw, 972px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Motiva\u010dn\u00ed p\u0159\u00edsp\u011bvek<\/h2>\n\n\n\n<p><strong>Motiva\u010dn\u00ed p\u0159\u00edsp\u011bvek<\/strong> je finan\u010dn\u00ed podpora poskytovan\u00e1 student\u016fm nebo \u017e\u00e1k\u016fm na z\u00e1klad\u011b smlouvy s budouc\u00edm zam\u011bstnavatelem, kter\u00fd si tak p\u0159ipravuje budouc\u00edho zam\u011bstnance, a je do ur\u010dit\u00e9 v\u00fd\u0161e da\u0148ov\u011b uznateln\u00e1.<\/p>\n\n\n\n<p><strong>V\u00fd\u0161e p\u0159\u00edsp\u011bvku<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u017d\u00e1k nebo student st\u0159edn\u00ed \u0161koly m\u016f\u017ee obdr\u017eet a\u017e 5 000 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/li>\n\n\n\n<li>Student vysok\u00e9 \u0161koly a\u017e 10 000 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/li>\n<\/ul>\n\n\n\n<p><strong>Da\u0148ov\u00e1 \u00fa\u010dinnost<\/strong>: P\u0159\u00edsp\u011bvek je da\u0148ov\u011b uznateln\u00fd n\u00e1klad u zam\u011bstnavatele, pokud je poskytnut na z\u00e1klad\u011b smlouvy o budouc\u00edm zam\u011bstn\u00e1n\u00ed po ukon\u010den\u00ed studia. Nadlimitn\u00ed \u010d\u00e1stky jsou da\u0148ov\u011b neuznateln\u00e9.<\/p>\n\n\n\n<p><strong>Pojistn\u00e9<\/strong>: Z motiva\u010dn\u00edho p\u0159\u00edsp\u011bvku se neodv\u00e1d\u00ed soci\u00e1ln\u00ed ani zdravotn\u00ed poji\u0161t\u011bn\u00ed, jeliko\u017e nen\u00ed spojen s faktick\u00fdm v\u00fdkonem pr\u00e1ce.<\/p>\n\n\n\n<p><strong>Zdan\u011bn\u00ed u studenta<\/strong>: P\u0159\u00edsp\u011bvek je pro studenta zdaniteln\u00fdm p\u0159\u00edjmem, ale d\u00edky da\u0148ov\u00fdm slev\u00e1m m\u016f\u017ee b\u00fdt efektivn\u00ed zdan\u011bn\u00ed nulov\u00e9.<\/p>\n\n\n\n<p><strong>Mzdov\u00e1 slo\u017eka pro motiva\u010dn\u00ed p\u0159\u00edsp\u011bvek<\/strong>: 5213 a 5214<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Stipendium<\/h2>\n\n\n\n<p><strong>Stipendium<\/strong> je finan\u010dn\u00ed podpora poskytovan\u00e1 student\u016fm na pokryt\u00ed v\u00fddaj\u016f spojen\u00fdch se studiem, \u010dasto z ve\u0159ejn\u00fdch nebo nada\u010dn\u00edch prost\u0159edk\u016f, a obvykle je osvobozen\u00e1 od dan\u011b.<\/p>\n\n\n\n<p><strong>Da\u0148ov\u00e1 osvobozen\u00ed<\/strong>: Stipendia poskytovan\u00e1 ze st\u00e1tn\u00edho rozpo\u010dtu, vysok\u00fdmi \u0161kolami, nadacemi nebo obdobn\u00fdmi subjekty jsou osvobozena od dan\u011b a v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed se neuv\u00e1d\u011bj\u00ed.<\/p>\n\n\n\n<p><strong>Soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong>: Stipendia nepodl\u00e9haj\u00ed odvod\u016fm na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed, jeliko\u017e nejsou spojena s v\u00fdkonem pracovn\u00ed \u010dinnosti. P\u0159\u00edjemce stipendia tedy nen\u00ed pova\u017eov\u00e1n za zam\u011bstnance pro \u00fa\u010dely poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n<p><strong>V\u011bkov\u00e9 omezen\u00ed<\/strong>: Stipendia nejsou omezena v\u011bkem a mohou b\u00fdt poskytov\u00e1na i student\u016fm nad 26 let, nap\u0159\u00edklad v r\u00e1mci doktorsk\u00e9ho studijn\u00edho programu.<\/p>\n\n\n\n<p><strong>Mzdov\u00e9 slo\u017eky pro stipendium<\/strong>: 5211 a 5212<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u0161eobecn\u011b k u\u010d\u0148\u016fm U\u010dni a vstup do JMHZ P\u0159\u00edjmy \u017e\u00e1k\u016f a student\u016f z praktick\u00e9ho v\u00fdcviku \u2013 odm\u011b\u0148ov\u00e1n\u00ed student\u016f na praxi (\u00a7 6 odst. 9 p\u00edsm. k) z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f) se od 1. 4. 2026 v r\u00e1mci JMHZ neregistruj\u00ed (neeviduj\u00ed). Nezas\u00edl\u00e1 se REGZEC ani JMHZ. V p\u0159\u00edpad\u011b, \u017ee je v\u0161ak studentovi poskytnut p\u0159\u00edjem, kter\u00fd [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","format":"standard","meta":{"footnotes":""},"lsvr_kba_cat":[33,916,949],"lsvr_kba_tag":[431,432,433],"class_list":["post-2716","lsvr_kba","type-lsvr_kba","status-publish","format-standard","hentry","lsvr_kba_cat-aktualizace-udaju-personalistika","lsvr_kba_cat-casovy-fond","lsvr_kba_cat-karta-zamestnance","lsvr_kba_tag-ucen","lsvr_kba_tag-ucni","lsvr_kba_tag-zadavani-ucnu"],"_links":{"self":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/2716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba"}],"about":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/types\/lsvr_kba"}],"author":[{"embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/users\/3"}],"version-history":[{"count":28,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/2716\/revisions"}],"predecessor-version":[{"id":12510,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba\/2716\/revisions\/12510"}],"wp:attachment":[{"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/media?parent=2716"}],"wp:term":[{"taxonomy":"lsvr_kba_cat","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_cat?post=2716"},{"taxonomy":"lsvr_kba_tag","embeddable":true,"href":"https:\/\/podpora.nuggetsw.cz\/index.php\/wp-json\/wp\/v2\/lsvr_kba_tag?post=2716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}